The Concept of Management Accounting in Crisis Conditions

Aleksey Bobryshev (), Viktor Yakovenko (), Sergey Tunin (), Victoria Germanova () and Anatoly Glushko ()
Additional contact information
Aleksey Bobryshev: Stavropol State Agrarian University Russian Federation, Postal: RU
Viktor Yakovenko: Stavropol State Agrarian University Russian Federation, Postal: RU
Sergey Tunin: Stavropol State Agrarian University Russian Federation, Postal: RU
Victoria Germanova: Stavropol State Agrarian University Russian Federation, Postal: RU
Anatoly Glushko: Nevinnomyssk Institute of Technology Nevinnomyssk Russian Federation, Postal: RU

Journal of Advanced Research in Law and Economics, 2015, vol. 6, issue 3, 520-527

Abstract: The modern theory of accounting management does not fully explain the mechanisms of decision making in conditions of non standard behavior of economic agents such as periods of hyperinflation and distinct manifestations of stagnation and depressive phenomena in the economy Regarding this the article aims to reveal the theoretical basis of the formulation of the accounting management system in crisis conditions Modern theory of accounting management is focused on the diagnosis of the internal environment for making management decisions while negative factors of the external environment are beyond the scope of accounting and analysis This makes it impossible to assess the impact of inflation exchange rate fluctuations volatility in the stock markets depressive factors in the individual sectors of the economy etc This requires conceptual and theoretical justification techtologycal boundaries of the allocated subsystem in the context of interaction with the higher level system the formation of structural components allocated to subsystems functions principles objects tasks identify areas of improvement tools generated subsystem The individual components of the concept of formation of anti crisis subsystem of accounting management were formulated by the authors for the first time Also questions of regularities of development of accounting management and drawbacks of its methodology were concerned in the works of leading Russian scientists who are working in the field of development of accounting management In this article the authors formulated their own point of view on a number of such controversial questions that represents a new vector for further adaptation of tools of management accounting to the realities of the domestic economy as well as cyclic processes affecting it

Date: 2015
References: Add references at CitEc
Citations: View citations in EconPapers (1)

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:srs:jarle0:v:6:y:2015:i:3:p:520-527

Access Statistics for this article

Journal of Advanced Research in Law and Economics is currently edited by Madalina Constantinescu

More articles in Journal of Advanced Research in Law and Economics from ASERS Publishing
Bibliographic data for series maintained by Claudiu Popirlan ( this e-mail address is bad, please contact ).